Mrs. Mohamed Mariam Beevi, L/R of Late M.K.S.Mohammed Aboobacker Sahib, CHENNAI v. ITO, CHENNAI

CO 104/CHNY/2004 | 1990-1991
Pronouncement Date: 16-09-2010 | Result: Dismissed

Appeal Details

RSA Number 10421723 RSA 2004
Bench Chennai
Appeal Number CO 104/CHNY/2004
Duration Of Justice 6 year(s) 3 month(s) 18 day(s)
Appellant Mrs. Mohamed Mariam Beevi, L/R of Late M.K.S.Mohammed Aboobacker Sahib, CHENNAI
Respondent ITO, CHENNAI
Appeal Type Cross Objection
Pronouncement Date 16-09-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 16-09-2010
Date Of Final Hearing 16-09-2010
Next Hearing Date 16-09-2010
Assessment Year 1990-1991
Appeal Filed On 28-05-2004
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI U.B.S. BEDI J.M. & SHRI ABRAHAM P. GEO RGE A.M. C.O. NOS.102 103 104 & 105/MDS/2004 (IN I.T.A. NOS. 192 193 194 & 195/MDS/1998 ASSESSMENT YEARS: 1986-87 1989-90 1990-91 & 1991 -92 MRS. MARIAM BEEVI AND OTHERS L/H OF LATE M.K.S. MOHAMED ABOBACKER SAHIB NO. 14 14 TH AVENUE HARRINGTON ROAD CHETPET CHENNAI 600031. VS. THE INCOME TAX OFFICER ASSESSMENT 5 WARD (1) CHENNAI - 34. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI S. SRIDHAR REVENUE BY : SHRI SHAJI P. JACOB O R D E R PER BENCH THESE FOUR CROSS OBJECTIONS ARISE FROM THE CONSOLI DATED ORDER PASSED BY THE LD. CIT(A) V CHENNAI DATED 25.11.1997 WHICH A RE IN SUPPORT OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY. 2. AT THE VERY OUTSET THE LD. COUNSEL FOR THE ASS ESSEE HAS SOUGHT PERMISSION OF THE BENCH TO WITHDRAW THE CROSS OBJECTIONS FILED BY THE ASSESSEE AS THE DEPARTMENTAL APPEALS HAVE ALREADY BEEN DISMISSED BY THE D BENCH OF THIS TRIBUNAL IN I.T.A. NOS. 192 193 194 AND 195/MDS/1 998 FOR THE ASSESSMENT YEARS 1986-87 1989-90 1990-91 AND 1991-92 VIDE CONSOLID ATED ORDER DATED 28.08.2009 AND IT HAS ALSO STATED THAT SINCE THE AS SESSEES COUNSEL HAS APPEARED AT THE TIME OF HEARING OF THE DEPARTMENTS APPEAL NO SEPARATE VAKALATH WOULD BE REQUIRED TO BE FILED. BY FILING A PHOTOCOPY OF THE SAID ORDER THE LD. COUNSEL FOR THE ASSESSEE PRAYED FOR PERMISSION TO WITHDRAW THE CROS S OBJECTIONS AND TO DISMISS THEM AS WITHDRAWN AND TO THIS MOVE OF THE LD. COUNS EL FOR THE ASSESSEE THE LD. DR DID NOT OBJECT. C.O. NOA. 102 C.O. NOA. 102 C.O. NOA. 102 C.O. NOA. 102- -- -105/MDS/04 105/MDS/04 105/MDS/04 105/MDS/04 2 3. IN CONSIDERATION OF THE REQUEST SEEKING PERMISS ION FOR WITHDRAWAL OF THE CROSS OBJECTIONS BY THE LD. COUNSEL OF THE ASSESSEE AND THERE BEING NO OBJECTION FROM REVENUES SIDE WE ACCORD NECESSARY PERMISSION TO WITHDRAW THE CROSS OBJECTIONS AND DISMISS THE COS AS WITHDRAWN. 4. IN THE RESULT ALL THE FOUR CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 16.09.2010. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI DATED THE 16.09.2010. VM/- COPY TO : APPELLANT/RESPONDENT/CIT(A)- /CIT /DR